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TMI Blog1996 (1) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... l be exempt from tax for a period of five years from the date on which they started commercial production during the Seventh Five-year Plan period. These notifications are as hereunder: "In exercise of the powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), the State Government ......hereby exempts from tax for a period of five years the sale by an electronic industrial unit coming into commercial production during the period, from the date of this notification of the Seventh Five-year Plan, of the types of electronic goods manufactured by it in Rajasthan and given in the annexure appended. [F. 4(23)FD/Gr. IV/83-47 dated January 25, 1986]" "In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the State Government....... hereby directs that no tax under the said Act shall be payable for a period of five years by an electronic industrial unit coming into commercial production during the period from the date of this notification of the Seventh Five-year Plan and having its place of business in the State, in respect of sale by it from any such pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... September 29, 1995. Copies of the impugned orders were not filed along with the writ petition. The applicant-firm filed an application for amendment of the writ petition on October 29, 1995. It may also be mentioned here that the service of the impugned orders on the applicant-firm was made on October 4, 1995. The service of the notices of the writ petition on the respondents Nos. 1 to 3 was made on October 17, 1995. In the application for amendment the applicant-firm prayed that it be permitted to challenge the impugned orders dated September 18, 1995. It was prayed that the notice dated March 28, 1995 and impugned orders dated September 18, 1995 be quashed. It was also prayed that it be declared that the date of commencement of its commercial production is September 14, 1988 and not March 31, 1988. The respondents may also be restrained from taking any action for the recovery of the disputed amount of tax, interest and penalty for the period from April 1, 1993 to September 14, 1993. A stay application was also filed. 4. In the counter to the writ petition the respondents admitted the issuance of the notifications dated January 25, 1986 wherein the applicant-firm was entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f an action taken by an authority. Where an action taken by an authority is challenged the Tribunal cannot insist upon the production of anything in writing before the matter can be brought to its notice. Apart from this law lives not in a world of abstractions and technicalities but in a cosmos of concreteness. Nobody can be deprived of his right to get justice merely because of any technical or procedural lapse on his part. In this case the applicant-firm in order to remove the defect moved an application for amendment on October 19, 1995 and sought the permission to insert para 11A in the body of its writ petition. We see no reason not to allow this application for amendment and read para 11A as part of the original writ petition. The conclusion we have arrived at must not be construed to mean that applications are not to be accompanied by the impugned orders. Point No. 2: 7.. The learned counsel for the respondents contends before us that the proper course to follow for the applicant-firm was to file an appeal against the impugned orders before the Deputy Commissioner (Appeals), Commercial Taxes, Udaipur, as provided under section 84 of the Rajasthan Sales Tax Act, 1994 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extraordinary jurisdiction is subject to certain qualifications. First, sub-section (1) of section 8 leads off with the mandate that its provisions are subject to the other provisions of the 1995 Act. Second, it has been mentioned in sub-section (3) that the Tribunal shall not "ordinarily" admit an application in the exercise of its extraordinary jurisdiction. Lastly, no application is to be admitted unless the Tribunal is satisfied with regard to the existence of any one of the conditions mentioned in clauses (a), (b) and (c) of sub-section (3) referred to above. Thus the power of the Tribunal to act in the exercise of its extraordinary jurisdiction is hedged round with certain limitations. It is not an unlimited or unqualified power. It is in the light of this discussion of the provisions of relevant law that we have to see whether the applicant-firm can invoke with success extraordinary jurisdiction of this Tribunal in the present case. The answer to this question is in the negative. In the first place, the applicant-firm has not availed itself of the alternative remedy by way of appeal as provided for in section 84 of the 1994 Act. In the second place, this alternative remed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi High Court praying that the recovery of tax due to the appellant be stayed. The writ petition was dismissed as withdrawn. No stay order could be obtained. Thereafter the respondent filed a civil suit wherein the learned single Judge of the High Court granted interim order of stay against the recovery of tax. As a result of this interim order of stay many civil suits were filed. The apex Court accepted the appeal and set aside the interim order of stay granted by the Delhi High Court. It may be mentioned here that the appeal was accepted, inter alia, on the ground that it was not satisfactorily explained why the statutory remedy of appeal was allowed to be bypassed. In this case also the alternative remedy has not been availed of. 11.. The learned counsel for the applicant-firm has placed reliance upon Janta Machine Tools v. State of U.P. [1989] 73 STC 55. The apex Court made a distinction between "trial production" and "commercial production". This distinction is to be made in the light of the material on the record which is to be examined and analysed either by the assessing authority or by the appellate authority. No question of assessment of tax was involved in that c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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